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Adjustment of Negative ITC,a new facility in Form GSTR-6 for ISD

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The GSTN Portal has enabled a new facility in Form GSTR-6. The adjustment of negative Input Tax Credit (“ITC”), while distributing credit to its units by ISD, through Form GSTR- 6.

  • The persons registered as ISD can distribute ITC among its Units by filing Form GSTR-6, every month.


  • Previously, ISD was not able to adjust negative ITC to its units, under a major head through ITC available under another major head. For example, if in a particular month, no ITC had accrued under a head but ITC reversal was required to be done under that head or in cases where no inward supplies under a head but receipt of Credit Note(s) under that head for past supplies etc.


  • ISD would now be able to adjust negative ITC while distributing credit through Form GSTR 6.


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